Form Ct-1120 Fpi - Connecticut Film Production Infrastructure Tax Credit - 2014
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1
2Department of Revenue Services
2014
State of Connecticut
Form CT-1120 FPI
(Rev. 12/14 )
Film Production Infrastructure Tax Credit
For Income Year Beginning: ___________________, 2014 and Ending: ___________________ , _______ .
Name of eligible taxpayer
Connecticut Tax Registration Number
General Information
Credit Percentage
Complete this form in blue or black ink only.
This credit is equal to 20% of a taxpayer’s investment as long
as the taxpayer’s investment is at least $3 million.
Use Form CT-1120 FPI to claim the business tax credit
available under Conn. Gen. Stat. §12-217kk for an investment
Claim Period
in a state-certifi ed entertainment infrastructure project. Attach
All or any part of the tax credit may be claimed in the year
it to Form CT-1120K, Business Tax Credit Summary and/or
the state-certifi ed project expenses or costs were incurred
Form 207K, Insurance/Health Care Tax Credit Schedule.
or in any of the three succeeding years after the expenses
The Film Production Infrastructure tax credit is administered
or costs were incurred.
by the Connecticut Department of Economic and Community
Development (DECD) and may not be claimed until DECD
Additional Information
issues a tax credit voucher which lists the amount of the
See the Guide to Connecticut Business Tax Credits
available tax credit.
available on the Department of Revenue Services
(DRS) website at , or contact DRS at
The Film Production Infrastructure tax credit may be applied
1-800-382-9463 (Connecticut calls outside the Greater
against the taxes imposed under Chapter 207 and Chapter
Hartford calling area only) or 860-297-5962 (from anywhere).
208 of the Connecticut General Statutes. This tax credit may
be assigned in whole or in part no more than three times.
Schedule A (attach a copy of Schedule A for each tax credit voucher)
1. DECD Tax Credit Voucher Number
1.
2. Year in which eligible expenditures were incurred
2.
Amount of qualifi ed Film Production Infrastructure tax credit as listed on
3.
3.
the tax credit voucher issued by DECD.
Tax credit is being claimed by:
An eligible production company
An assignee
4.
below.
If credit is being claimed by an assignee, enter the name and Connecticut Tax Registration Number (if available) of the assignor
Attach explanation.
Investor/Assignor’s Name
Investor/Assignor’s Connecticut Tax Registration Number
Initial investor
Second assignor
Third assignor
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